Network Design Engineering, Inc. v. Director, Employment Security Department

Judith Rogers, Judge.

This is an appeal from the Board of Review’s decision finding that appellant’s relationship to inspectors constituted covered employment subject to the payment of unemployment insurance taxes under Ark. Code Ann. § ll-10-210(e) (Supp. 1993), based on the finding that the inspectors were not independent contractors, but employees of appellant. On appeal, appellant argues that the Board’s decision is arbitrary, capricious, unreasonable and not supported by substantial evidence. We disagree and affirm.

It is undisputed that Finley Engineering Company contracted with the…